Search - 司法拍卖网 人民法院

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where: KP = $0 K1P = 0.10 × TCP K2P = [(0.10 × (P × C, maximum $2,479.95)) + (0.10 × (P × EI, maximum $930.60))]* V1, S, and LCP = $0 British Columbia: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ...

Registered Plans Directorate technical manual On this page... 11 8503(4) to 8503(26) – Additional Conditions 11.1 8503(4)(a) – Member Contributions 11.1.1 8503(4)(a)(i) – Current Service Contribution Limit 11.1.2 8503(4)(a)(ii) – Periods of Disability, Reduced Pay or Temporary Absence 11.1.3 8503(4)(a)(iii) – Past Service Contribution Limit 11.2 8503(4)(b) – Pre-payment of Member Contributions 11.3 8503(4)(c) – Reduction in Benefits and Return of Contributions 11.4 8503(4)(d) – Undue Deferral of Payment 11.5 8503(4)(e) & (f) – Evidence of Disability 11.6 8503(5) – Waiver of Member Contribution Condition 11.7 8503(6) – Pre-Retirement Death Benefits 11.8 8503(7) – Commutation of Lifetime Retirement Benefits 11.9 8503(7.1) – Bridging Benefits and Elections 11.10 8503(8) – Suspension or Cessation of Pension 11.11 8503(9) – Re-Employed Member 11.12 8503(10) – Re-Employed Member- Special Rules Not Applicable 11.13 8503(11) – Re-Employed Member- Anti-Avoidance 11.14 8503(12) – Limits Dependent on Consumer Price Index 11.15 8503(13) – Statutory Plans – Special Rules 11.16 8503(14) – Artificially Reduced Pension Adjustment 11.17 8503(15) – Past Service Employer Contribution 11.18 8503(16) – Definitions for the Purpose of Phased Retirement Benefits 11.19 8503(17) – Bridging Benefits Payable on a Stand-Alone Basis 11.20 8503(18) – Rules of Application 11.21 8503(19) – Benefit Accruals After Pension Commencement 11.22 8503(20) – Re-Determination of Benefits 11.23 8503(21) – Rules of Application 11.24 8503(22) – Anti-Avoidance 11.25 8503(23) – Cross-Plan Rules 11.26 8503(24) and (25) – Associated Defined Benefit Provisions 11.27 8503(26) IPP – Minimum Withdrawal 11 8503(4) to 8503(26) – Additional Conditions 11.1 8503(4)(a) – Member Contributions 11.1.1 8503(4)(a)(i) – Current Service Contribution Limit Member current service contributions to a DB provision of an RPP are limited to the lesser of a) 9% of the member’s compensation for the year from an employer who participates in the plan, and b) $1,000 plus 70% of the member’s pension credit for the year under the provision. ... Cross references: Definition of Eligible Period of Temporary Absence – 8500(1) Definition of Eligible Period of Reduced Pay – 8500(1) Definition of Disabled – 8500(1) Definition of Period of Disability – 8500(1) Eligible Service – 8503(3)(a)(iii) & (iv) Prescribed Compensation – 8507 11.1.3 8503(4)(a)(iii) – Past Service Contribution Limit Plans may give members the right to purchase past service defined benefits, as long as the purchase is in respect of eligible service in accordance with paragraph 8503(3)(a) of the Regulations. ... Cross references: Past Service Benefits – 147.1(10) Amount of Employee’s Pension Contributions Deductible – 147.2(4) Definition of Period of Reduced Services – 8300(1) Certification in Respect of Past Service – 8307 Period of Reduced Services – Retroactive Benefits 8308(4) Prescribed Compensation – 8507 11.2 8503(4)(b) – Pre-payment of Member Contributions DB member contributions are not permitted before the year in which they relate. ...

Registered Plans Directorate technical manual On this page... 14 8506 – Money Purchase Provisions 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits 14.1.2 8506(1)(b) – Bridging benefits 14.1.3 8506(1)(c) – Guarantee period 14.1.4 8506(1)(d) – Post-retirement survivor benefits 14.1.5 8506(1)(e) – Pre-retirement survivor benefits 14.1.6 8506(1)(e.1) – Variable benefits 14.1.7 8506(1)(f) – Payment from account 14.1.8 8506(1)(g) – Payments from account after death 14.1.9 8506(1)(h) – Commutation of benefits 14.1.10 8506(1)(i) – Commutation of benefits after death 14.2 8506(2) – Additional Conditions 14.2.1 8506(2)(a) – Employer contributions acceptable to the Minister 14.2.2 8506(2)(b) – Employer contributions with respect to particular members 14.2.3 8506(2)(b.1) – Allocation of employer contributions 14.2.4 8506(2)(c) – Employer contributions not permitted 14.2.5 8506(2)(c.1) – Contributions not permitted 14.2.6 8506(2)(d) – Return of contributions 14.2.7 8506(2)(e) – Allocation of earnings 14.2.8 8506(2)(f) – Payment or reallocation of forfeited amounts 14.2.9 8506(2)(g) – Retirement benefits 14.2.10 8506(2)(h) – Undue deferral of payment – Death of the member 14.2.11 8506(2)(i) –Undue deferral of payment – Death of a specified beneficiary 14.3 8506(2.1) – Alternative Method for Allocating Employer Contributions 14.4 8506(3) – Reallocation of Forfeitures 14.5 8506(4) – Non-Payment of Minimum Amount – Plan Revocable 14.6 8506(5) – Minimum Amount 14.7 8506(6) – Determination of Account Balance 14.8 8506(7) – When the Minimum Amount is Nil 14.9 8506(8) – Specified Beneficiary 14.10 8506(9) and (10) – Adjusted Minimum Amount for 2008 14 8506 – Money Purchase Provisions Section 8506 of the Regulations describes the benefits that may be provided under an MP provision of a pension plan and contains conditions applicable to a plan that has an MP provision. ... Cross references: Transfer of surplus – DB to MP – 147.3(4.1) Transfer where MP replaces DB provision – 147.3(8) Pension credit MP provision – 8301(4) Transfer of property between provisions – 8502(k) Newsletter No. 94-2, Technical Questions and Answers 14.2.5 8506(2)(c.1) – Contributions not permitted Contributions or amounts transferred from another RPP are not permitted for a member after the calendar year in which he or she turns 71. ... Plan text Plans must provide that any forfeited amounts and related earnings will be paid or reallocated by the end of the year following the year in which they arose Cross references: Pension Credit – MP Provision – 8301(4) Payment from Account – 8506(1)(f) Extension of timeline for Reallocation of Forfeitures – 8506(3) 14.2.9 8506(2)(g) – Retirement benefits Plans must state how the retirement benefits will be provided. ...

Registered Plans Directorate technical manual On this page... 2 147.1 – Registered Pension Plan 2.1 147.1(2) – Registration of the Plan 2.2 147.1(3) – Deemed Registration 2.3 147.1(4) – Acceptance of Amendments 2.4 147.1(5) – Additional Conditions 2.5 147.1(6) – Administrator 2.5.1 Non-Resident Administrator 2.6 147.1(7) – Obligations of the Administrator 2.7 147.1(8) – Pension Adjustment Limits 2.8 147.1(9) Pension Adjustment Limits- Multi-Employer Plans 2.9 147.1(10) – Past Service Benefits 2.10 147.1(11) – Revocation of Registration – Notice of Intention 2.11 147.1(12) – Notice of Revocation 2.12 147.1(13) – Revocation of Registration 2.13 147.1(14) – Anti-Avoidance- Multi-Employer Plans 2.14 147.1(15)- Plan as Registered 2.15 147.1(16) – Separate Liability for Obligations 2.16 147.1(17) – Superintendent of Financial Institutions 2.17 147.1(18) – Regulations 2.18 147.1(19) – Reasonable error 2 147.1 – Registered pension plans 2.1 147.1(2) – Registration of the Plan Under subsection 147.1(2) of the Act, the Minister will not register a pension plan unless these three conditions are satisfied: An application for registration is made in a prescribed manner set out in section 8512 of the Regulations (T510, certified copies of plan text and other documents, including funding vehicle, and applicable by-laws and resolutions). ... Cross reference: PA Limits – Revocable Plan – 8501(1)(e) 2.8 147.1(9) – Pension Adjustment Limits – Multi-Employer Plans The PA limits for a MEP applies within the plan itself. ... Cross references: Certifiable Past Service Event – 8300(1) Provisional PSPA – 8303(3) Normalized Pension – 8303(5) Deemed Payment – 8303(7) Modified PSPA Calculation – 8304(5) Exemption from Certification – 8306 Application for Certification – 8307(1) Prescribed Condition – 8307(2) Qualifying Withdrawals – 8307(3) Eligibility of Withdrawn Amount for Designation – 8307(4) PSPA Withdrawals – 8307(5) Special Rules – 8308 Obligation to Provide Individual with Copy of the Certification Form – 8404(3) Association of Benefits with Time Periods – 8519 2.10 147.1(11) – Revocation of Registration – Notice of Intention Subsection 147.1(11) of the Act sets out the situations that may lead to revocation, and allows the Minister to send a notice of intent to revoke to the plan administrator by registered mail. ...

Registered Plans Directorate technical manual On this page... 8 8502 – Conditions Applicable to all Pension Plans 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8 8502 – Conditions Applicable to all Pension Plans 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death. ... Cross references: Plan as Registered – 147.1(14) Employer Contributions – DB Provisions – 147.2(2) Description of Trusts – 6802(h) 8.3 8502(c) – Permissible Benefits Paragraph 8502(c) of the Regulations restricts the benefits that an RPP may provide to, or in respect of, plan members. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years old. ...

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... Tax bracket rates 1st 2nd 3rd 4th 5th 6th Basic amount Child amount Index rate CEC Federal 0.15 0.22 0.26 0.29     11,327 2,293 1.7% 1,146 AB 0.10           18,214   2.4 %   BC 0.0506 0.077 0.105 0.1229 0.147 0.168 9,938   0.7%   MB 0.108 0.1275 0.174       9,134   –   NB 0.0968 0.1482 0.1652 0.1784     9,633   1.7%   NL 0.077 0.125 0.133       8,767   2.2%   NT 0.059 0.086 0.122 0.1405     13,900   1.7%   NS 0.0879 0.1495 0.1667 0.175 0.21   8,481   –   NU 0.04 0.07 0.09 0.115     12,781   1.7%   ON 0.0505 0.0915 0.1116 0.1216  0.1316   9,863   2.0%   PE 0.098 0.138 0.167       7,708   –   *QC The Quebec abatement is 16.5%. ...

Registered Plans Directorate technical manual On this page... 9 8503(1) & 8503(2) – Defined Benefit Provisions 9.1 8503(1) – Net Contribution Account 9.2 8503(2) – Permissible Benefits 9.3 8503(2)(a) – Lifetime retirement benefits 9.3.1 8503(2)(a)(i) – Death benefits 9.3.2 8503(2)(a)(ii) – Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) – Ad hoc increases 9.3.4 8503(2)(a)(iv) – Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) – Early retirement 9.3.6 8503(2)(a)(vi) – Disability benefits 9.3.7 8503(2)(a)(vii) – Optional forms – Increased 9.3.8 8503(2)(a)(viii) – Optional forms – Decreased 9.3.9 8503(2)(a)(ix) – Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) – Adjustments approved by the Minister 9.4 8503(2)(b) – Bridging benefits 9.5 8503(2)(c) – Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) – Pre-retirement survivor benefits 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule 9.9 8503(2)(g) – Pre-retirement survivor benefits – Guarantee period 9.10 8503(2)(h) – Lump sum payments on termination 9.11 8503(2)(i) Commuted value – Pre-retirement death 9.12 8503(2)(j) – Lump sum payment on death 9.13 8503(2)(k) – Additional post-retirement death benefits 9.14 8503(2)(l) – Additional bridging benefits 9.15 8503(2)(l.1) – Survivor bridging benefits 9.16 8503(2)(m) – Commutation of benefits 9.17 8503(2)(n) – Commutation – Beneficiary's benefits 9.18 8503(2.1) – Rule for Commutation of Benefits 9 8503(1) & 8503(2) – Defined Benefit Provisions 9.1 8503(1) – Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits – Guarantee Period – 8503(2)(g) Lump Sum Payments on Termination – 8503(2)(h) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(n) Limits Dependent on CPI – 8503(12) Transfer – Lump Sum Benefits on Death – 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer – DB to MP, RRSP or RRIF – 147.3(4) Definition of Money Purchase Provision – 8500(1) Conditions for Registration – 8501(1)(e) Determination of Amounts – 8502(j) Rule for Commutation of Benefits – 8502(2.1) Commutation of Lifetime Retirement Benefits – 8503(7) Payment from Account – 8506(1)(f) Commutation of Benefits – 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans – 8509(9) Prescribed Amount – 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) – Commutation – Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...

Lines 151 to 157 – Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] – [A × 5% × B/D] – [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA – The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...

British Columbia: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... New Brunswick: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ...

Registered Plans Directorate technical manual On this page... 15 8507 & 8508 – Periods of Reduced Pay & Salary Deferral Leave Plan 15.1 8507(1) – Prescribed Compensation 15.2 8507(2) – Additional Compensation in Respect of Qualifying Period 15.3 8507(3) – Qualifying Periods and Periods of Parenting 15.3.1 8507(3)(a) – Qualifying period 15.3.2 8507(3)(b) – Period of parenting 15.4 8507(4) – Cumulative Additional Compensation Fraction 15.5 8507(5) – Additional Compensation Fraction 15.6 8507(6) – Exclusion of Subperiods 15.7 8507(7) – Complete Period of Reduced Pay 15.8 8508 – Salary Deferral Leave Plan 15 8507 & 8508 – Periods of Reduced Pay & Salary Deferral Leave Plan Section 8507 of the Regulations contains rules that enable DB benefits to be provided, or MP contributions to be made, in respect of a period of disability, a leave of absence, or a period of reduced pay as if it were a regular period of employment without violating the PA limits in subsections 147.1(8) and (9) of the Act. ... Cross references: Pension Adjustment Limits – 147.1(8) Pension Adjustment Limits – Multi-Employer Plans – 147.1(9) Period of Reduced Services – Retroactive Benefits – 8308(4) Period of Reduced Services – Retroactive Contributions – 8308(5) Definition of Eligible Periods of Reduced Pay – 8500(1) Definition of Eligible Periods of Temporary Absence – 8500(1) Definition of Periods of Disability – 8500(1) Additional Compensation in Respect of Qualifying Period – 8507(2) Qualifying Periods – 8507(3) 15.2 8507(2) – Additional Compensation in Respect of Qualifying Period This subsection contains the rules for determining the amount that is prescribed by subsection 8507(1) of the Regulations in respect of a qualifying period of a member in a year with respect to an employer. ... Cross references: Definition of Eligible Periods of Reduced Pay – 8500(1) Definition of Eligible Periods of Temporary Absence – 8500(1) Deemed Allocation of Forfeitures and Surplus – 8500(7) Definition of SMEP – 8510(2) 15.3.2 8507(3)(b) – Period of parenting This is all or part of the period that starts at the time of the birth or adoption of a child and ends 12 months later. ...